Ladies.

COUNTIES.

ABSTRACT OF

Of the County Superintendents of Common Schools, of the several Counties

Teachers'
money.

$14,751 69

Library
money.

15, 187

9,884 23

9, 464

11, 442

21,807

8,224 02 4,675 64 4,788 47 11,688 40

15, 546
7,752
12, 006

13, 085) 6,920

9,937

16, 300

Chautauque,

314

24, 523

Chemung,

123

Columbia,

190

9

22, 143

779766780000

5,922 10

1, 193 93

14, 234 41
5, 230 26
8,078 83

10,475 9,544 10,857 9,783

17,576
6, S47
14, 794

6,244

14, 109 15, 155 6,654 12, 436 7,346 11,403 8, 048

10, 204

13, 693

9, 173

6,780
8, 256

3,699 83

3, 476 93

958 82

4,670 73

5,634

5, 996

10, 534

8, 502

9,053

92 27 1,581 01 2,772 01 2, 182 93

Lewis,

Livingston,

247 92 10,256 65 12,945 16 9, 168 34 3,763 50 11,063 23

705

10, $37 21, 400

9, 533

622 10, 240

19, 449

Monroe,

1,905 93
2,438 44

Montgomery,

9,269 93 14, 474 94

New-York,

9,699 72

11,381
13, 509

15, 961
8, 666

11,445 18,798

5,485 9,766

Niagara,

Oneida,

Ontario,

Orange,

173

21, 234

Orleans,

4,475 65

Oswego,

1,073 67

14,437 24
14,053 48
18, 376 78

6,699 87

22,405
20, 444
13,789
11, 219

279

9,049 55

16, 793

14, 305

Putnam,

16, 596

14, 359

Queens,

78 10

11, 139

5,578 34

Rensselaer,.

Richmond,

Rockland,

607 72 1,373 41 2,709 31 462 46 533 06 1,933 72 507 59 1,482 07 1, 133 63

St. Lawrence, ..

3, 509 52
8, 605 25
6,718 96

11,983

3, 103

9,760
7,037

3, 370 10,000

11,647

7, 192

345

22, 281

14, 659 25

Suffolk,

Tioga,

1,458 44
731 22
931 36

Tompkins,

10,910 83
11,469 76
3,802 75
5,826 44

14, 805

15,971

8,072
4, 514
7,047

Ulster,

183 9 19, 540

8,846 4,662 6, 652 11, 157

8,872 75

Warren,

1,955 02

115

13, 223

5,871

Washington, ......

2,450 57

4, 043

8,022 53

Wayne,

1,980 81

228 8

10,968

Westchester,

1,949 84

13, 199

8,697 42

Wyoming,

1,931 27

Yates,

1751 111

10, 191

10,097

8, 616

Total,

10, SCO

8

874,865 $565, 793 76 $94,933 65 $509, 376 97 657,782 677,995

THE REPORTS

of the State of New-York, for the year ending on the first day of July, 1843.

DISTRICT SCHOOL JOURNAL.

PHYSICAL EDUCATION.

A large number of 'Dr. Sewall's Pathology of Drunkenness' has already been distributed among the District Schools, and as it is anticipated that benevolent individuals will secure their general diffusion throughout the schools of the several Counties, it is important that the authority on which the truthfulness of these "speaking pictures" rests, should be known. This consideration and the great importance of temperance principles to the young, will make the following notices of this work interesting and useful:

"COMMON SCHOOL BILL." "An act for the establishment and maintenance of Common Schools in Upper Canada." This bill consists of seventy-one sections, and provides for the appointment of county and town superintendents, vesting in them similar general powers, and imposing similar important duties to those of our own admirable system. The most important variation, as regards the Understanding that "Doctor Sewall's Pathology of office of county superintendent, is the requiring Drunkenness" is about to be republished, I cordially agree to the republication in this work of the testimothat officer to give bonds, inasmuch as he renial I gave some years ago, to its utility and faithfulceives and distributes the public money throughness. I can also add to that testimonial, the expression of my opinion, that temperate drinking, as defined by the town superintendents, on the reports of Doctor Sewall, has a tendency to alter the condition of their districts being found correct.

The Canada Bill, is not, however, a servile copy; if it adopts and sanctions the leading provisions of our system, it proposes others of almost equal importance, as will be seen in the following sections:

67. And be it enacted, that it shall and may be lawful for the Court of Wardens of any County in Upper Canada aforesaid, if they deem it proper so to do, to raise and levy by county rate, a sum not exceeding in any year two hundred pounds, and to appropriate and expend the same for the maintenance of one or more County Model Schools within such County, and to constitute by a Bye-Law or Bye-Laws to that effect any Township, Town or City School or Schools within the County, to be, for any term not less than one year, such County Model School or Schools; provided always that by such Bye-law there shall be appropriated from the County Rates for the payment of Teachers and the purchase of books and apparatus, for each school during every year for which the same shall continue to be a County Model School, a sum not less than forty pounds.

the mucus membrane of the stomach, and give origin
to that state of it which is represented in Doctor Se-
wall's Plate No. II.
JOHN C. WARren.

Boston, December 2, 1943.

Finding that it is the intention of the New-York State Temperance Society to republish Dr. Sewall's Pathology of Drunkenness, with the Prints of the Human Stomach, for the benefit of the Common Schools in

our State, I am happy to repeat my hearty recommendation of this great and good work, and to add, that it is my full conviction that the pernicious practice of even temperate drinking, as set forth by Doctor Sewall, cannot be too severely reprobated. By whomsoever this is practised, it will be found to be the beginning of that sad derangement of the mucus membrane, represented in Plate II. which will sooner or later lead to the most disastrous results.

New-York, December 5, 1843.

VALENTINE MOTT.

The New-York State Temperance Society having desired an additional expression of opinion from me on the subject of Doct. Sewall's plates, being his Pathology of Drunkenness, this is to certify that since my original communication to the learned Professor, and also my letter of March 11, 1843, to E. C. Delavan,

ments advanced on these occasions. On the contrary, I now renew them with a pleasure increased at the progress of the cause they are intended to support, and at the admirable improvement this cause has made in the

63. And be it enacted, that at every such County Mo-Esq., I have seen no reason to modify or retract sentidel School gratuitous instruction shall be afforded to all Teachers of Common Schools within the County wherein such Model School may be established, during such periods and under such regulations as the County Superintendent may from time to time direct.

condition of individuals and of families.

greater extension.

W. E. HORNER, M. D.

That a reformation was needed in the customs of soThus Upper Canada as well as Pennsylvania, ciety in regard to the inebriating drinks, no one ought to doubt; and that this reformation, limited as it yet New-Hampshire and New-Jersey have, during is, has done incalculable good, must be apparent to A wide the last year, called in various ways for the every sincere inquirer into its present state. circulation of Doctor Sewell's valuable Plates, by inadoption of the main features of the New-York fusing a just dread and abhorrence of intoxication into system of thorough supervision. In Ohio, Illi- the minds of all having their understandings now ma tured, will of course, by the influence of example, deter the rising generation from the dangerous practice nois and Kentucky, educational movements, anof even temperate drinking, as thus defined and illusnounce that they will no longer neglect the great-trated; and I shall therefore be glad to witness their est interest of the State-the right education of its sons. And did the friends of education need confirmation of their confidence in the results of our system, similar evidence might be found in every middle, eastern and western state. But it is not necessary to go abroad for the proof, it may be found at our own doors, and should it in any case fail, it will only be in those rare instances in which the supervisors have entrusted the important duties of superinten-impressive as the plates of Dr. Sewall; and I shall be dence, to incompetent or unworthy hands.

NOTICE TO CORRESPONDENTS.
The re-publication of the School Law and the
Regulations of the Department, has temporari-
ly excluded many valuable communications.

Philadelphia Dec. 6. 1843.
Col Young, the State Superintendent (who has sup-

plied all the schools in Ballston) remarked previous to
the discussion relative to them:

"I am satisfied that the colored plates of Dr. Sewall, depicted the transitions of the human stomach, from health to the last stages of alcoholic disease, will make a deeper and more lasting impression on the minds of reflecting individuals and even on the thoughtless and ignorant, than any other work that has been published." And since the discussion:

occasional use of alcoholic poison, so striking and

"I know of no admonition against the habitual or the

much pleased to see them furnished to every school district in the State."

Says Father Mathew:-"The dissection of the human stomach (Dr. Scwall's,) are calculated to make a deep impression, and deter men from the use of strong drinks. Many who have resisted every other argument, have been influenced by the inspection of these dissec

tions to become teetotallers."

DISTRICT SCHOOL JOURNAL,

VOL. IV.

OF THE STATE OF NEW-YORK.

ALBANY, MARCH, 1844.

OFFICIAL.

STATE OF NEW-YORK-SECRETARY'S OFFICE.
DEPARTMENT OF COMMON SCHOOLS.

TAXATION OF REAL ESTATE SITUA
TED PARTLY IN TWO OR MORE DIS-
TRICTS.

No. 12.

liability of property to taxation, in the class of
cases under consideration, not recognized by the
statute, viz: intersection by the boundary line of
the district, at the time of the formation of the
district instead of at the time of making out the tax
list. The language of the statute, in this respect,
seems to me to be clear and explicit: "In ma-
king out a tax list, the trustees of school districts
shall apportion the same on all the taxable in-
habitants of the district, or corporations holding
Property therein, according to the valuations of
the taxable property which shall be owned or
possessed by them, at the time of making out such
district and partly in an adjoining district."
list, within such district, or partly within such

The owner and occupant of a farm therefore,
situated partly in two adjoining districts, is tax-
able in the district where he actually resides, for
the whole farm, providing he occupies or im-
proves the whole, as one farm, either by himself,
So if the owner of a
his agents, or servants.
farm situated wholly in one district, purchases a
piece of land adjoining his farm, in another, and
occupies the whole as one farm, it is taxable on-
ly in the district where such owner resides.

If, however, there is a tenant on that portion of the farm situated in a different district from that of the owner's residence, such tenant is taxable in the district where he resides for so much of the property as he rents or leases.

The principles of law applicable to the taxation for school district purposes of real estate intersected by the boundary line between two districts, are these: Each inhabitant of a school district is taxable, under § 19 of the Act of 1841, (No. 107, Laws, &c., relating to Common Schools) in the district where he actually resides "according to the valuations of the taxable property which shall be owned or posssssed by him, at the time of making out such list, within such district, or partly within such district and partly in an adjoining district." This principle has been repeatedly recognized and asserted; and the only difficulty consists in its practical application to a class of cases supposed to come within the purview of a series of decisions made by Superintendents FLAGG and DIx, confining its operation to the period of the organization of the district. At page 24 of the volume of "Common School Decisions," Mr. FLAGG says, "The principle is, that where a line between two districts runs through a man's farm, he shall be taxed for the This rule of taxation, in no respect interferes, whole of his farm, in the district where his house as has frequently been supposed, and as seems stands, or where he resides." And he observes to be inferred from the tenor of the above named that on this point the law is clear, and that such decisions of Messrs. Flagg and Dix, and the has been the construction given it. "The same boundaries of the respective districts. They reprinciple," he adds, "governs in the town assess- main unaltered and unaffected; so that if that ments;" the provision of law in this respect being portion of a farm situated in a district other than that "where the line between two towns divides that of the owner's residence, should again be any occupied lot or farm, the same shall be tax- sold to an inhabitant of the district in which it is ed in the town where the occupant lives, provided situated, it would again become taxable in that he or she lives on the lot." At page 69, howev. district. The rule is one simply of taxation; er, of the same volume, he lays down the rule in and no more interferes with the territorial orthe following terms: Where a person purchas- ganization of districts, than does the corresponded a lot in an adjoining district, along side of his ing principle applicable to town assessments, with farm, it was decided that he was taxable for the the boundary lines of towns or counties. It is lot purchased, in the district where it was situa- based upon the injustice and inexpediency of reted. If his farm had been intersected by the dis- quiring an inhabitant of one district to contribute trict line when the Commissioners formed it, then to the expense of supporting the schools in anhe would have been assessed for his whole farm in other, merely because a part of his farm extends the district where his house was situated; but the beyond the boundary line of his district; and opelot purchased is a distinct lot, and the lines of rating as it does, equally in every district, furdistricts cannot be changed by individual pur-nishes a guide to trustees in the assessment of chases." The same doctrine is asserted in a sub- taxes, which relieves them from much embarsequent decision made by Gen. Dix, at page 128 rassment and labor, otherwise unavoidable, in of the volume referred to. These two decisions determining as to the relative value of detached have been repeatedly over-ruled both by my pre-portions of the same farm situated on either sid decessor and myself; upon the ground that they of the boundary line of their districts. establish a criterion by which to determine the This brief explanation of the principles appli